Rectification under GST appellate orders must be considered on merits by the authority after due notice.

Under the GST enactments, the appellate authority may rectify defects under Section 161, but whether rectification is warranted must be decided by that authority on merits. The High Court directed the authority to consider the petitioner's pending rectification application after giving due notice and to decide it within the stipulated time.

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Issues: Whether the appellate authority should be directed to consider the petitioner's rectification application filed under the GST enactments.

Analysis: The writ petition was filed seeking a direction for consideration of the rectification application relating to the appellate order. The order records that the petitioner had already been heard and that the application remained undecided. It notes, prima facie, that the appellate authority has power to rectify defects, if any, under Section 161 of the GST enactments, and that the question whether rectification is warranted is for the authority to decide on merits.

Outcome: A direction was issued to the first respondent to consider the petitioner's rectification application on merits within the stipulated time after giving due notice to the petitioner.

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